Statements on Auditing Standards

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Description

In applying the procedures specified in SAS No. 27, the auditor's inquiries should be directed to management's understanding of the specific requirements for disclosure of the supplementary oil and gas reserve information.

Publication Date

1980

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Petroleum industry and trade -- United States -- Accounting; Gas industry -- United States -- Accounting

Disciplines

Accounting | Taxation

Comments

Copyright and permission to reprint held by: American Institute of Certified Public Accountants

Supplementary oil and gas reserve information; Statement on auditing standards, 033

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